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1.核算职能的双重性特点。地方开发应用型科研单位(以下称地方科研单位)属事业单位性质。它一方面要保证完成国家的科学技术研究任务。并相应取得国家拨款;另一方面要根据市场需求,承接课题,开发产品,搞技术创收。在承接的任务不足,企业又急需科学技术的情况下,要大搞技术创收。所有这些,决定了地方科研单位一方面要向国家报帐,按照现行《行政事业单位会计制度》办事;另一方面,又要根据自身的经营特
1. The duality of accounting functions. Local development and application of scientific research units (hereinafter referred to as local scientific research units) is a public institution. On the one hand, it must guarantee the completion of the country’s task of science and technology research. And accordingly obtain the state funding; the other hand, according to market demand, to undertake projects, develop products, engage in technology revenue. In undertaking the task of inadequate enterprises in urgent need of science and technology, we must make great efforts to generate revenue. All of these determine that local scientific research units must, on the one hand, report to the state and act according to the current “accounting system of administrative institutions;” on the other hand,